1. A. Adoption of System of Accounts--The Commission adopts, and incorporates by this reference, the following Uniform Systems of Accounts.

   1. 1. Water utilities - Classes A, B, and C Water Utilities, 1996 editions, published by the National Association of Regulatory Utility Commissioners.
   2. 2. Sewer utilities - Classes A, B, and C Wastewater Utilities, 1996 editions, published by the National Association of Regulatory Utility Commissioners.
2. B. Utilities operating in Utah shall keep their accounts in accordance with the system of accounts appropriate to the utilities' respective classifications.

KEY: public utilities, sewerage, water, water quality

Date of Last Change: March 14, 1997

Notice of Continuation: February 3, 2023

Authorizing, and Implemented or Interpreted Law: 54-2-1; 54-4-1; 54-4-7; 54-4-18; 54-4-23